Taxation of Ill Gotten Gains in South Africa

It has recently been reported in the press that SARS has lodged a claim for R183 million in income tax against the estate of the slain mining magnate, Brett Kebble in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director. It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master?s decision in this regard on review. Why the issue is being contested on the basis of review, as distinct from the ordinary process of assessment followed by objection and appeal, is not clear. A review is concerned only with the regularity of the process by which a decision was reached, not with the correctness of the decision itself. A moot point of tax law The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any unlawful activity carried out in the Republic (or in any other country if that activity would be unlawful if carried out in the Republic) are not deductible for income tax purposes. There is, however, nothing in the Act to say that the recipient of corrupt or illegal payments is (or is not) subject to income tax on such amounts, and this issue must, therefore, be resolved by the application of common law, that is to say, in terms of principles laid down by the courts. In COT v G [1981] (43 SATC 159) the Appellate Division of Zimbabwe held that a person who steals money does not â€Å"receive† it in the sense contemplated in the definition of â€Å"gross income† in the Act, because he does not acquire the money â€Å"on his own behalf and for his own benefit†. If this is correct, then the question of whether or not such an amount â€Å"is income† does not arise, since it is only once an amount has been received or accrued that the issue arises as to whether it is income or capital. However, the correctness of this decision is suspect. Certainly, from the thief?s perspective, the reason why he stole the money was precisely to acquire it â€Å"for his own benefit† and the interpretation that the judge accorded this phrase is, with respect, legalistic, artificial and unsupported by authority. In ITC 1789 (67 SATC 205), where the taxpayer in question had solicited millions of rand from a multitude of investors in a fraudulent and unlawful scheme, the court held that those moneys had been â€Å"received† as contemplated in the definition of ?gross income?. If both of these decisions are good law, it would mean that (as was held in ITC 1789) a person who systematically cheats others out of money is subject to income tax on his booty, but that (as was held in G v COT) a person who actually steals money in a systematic way is not taxable. This, it is submitted, is a preposterous and untenable distinction. The true issue was whether the amounts were â€Å"income† It is submitted that both these cases ought to have been decided on the basis of whether, in the particular circumstances, the amounts in question had the character of â€Å"income† in the hands of the felon, rather than on the issue of whether or not the moneys had been â€Å"received† by him. Beneficial receipt was surely self-evident in both cases. It can hardly be seriously contended that a thief or confidence trickster does not intend to acquire the victim?s money for his own benefit, and treat it as his own. The issue of whether money that has been stolen or is otherwise tainted with illegality is â€Å"income† in the hands of the recipient and is therefore subject to income tax, raises many thorny issues, never to date fully addressed let alone resolved by our courts. Some of the aspects of the issue as to whether illegal receipts are taxable as income are ? †¢Illegal receipts range from those that are tainted with a mere technical illegality, such as those derived from trading without a licence, to morally reprehensible receipts such as the proceeds of drug-dealing or a fee paid to a hit-man for carrying out an assassination. In the tax context, do the same principles apply to every kind of illegal receipt? †¢If SARS were to take a slice of an illegal receipt, would this not make the State complicit in the illegality? If income tax were to be imposed on the recipient of stolen money, this would reduce the funds available to repay the rightful owner. It needs to be remembered that, in law, ownership of the money has passed to the thief, and all that the owner has is a claim in personam against the thief for repayment. If the thief has spent the money and is unable to repay it, the victim is merely a concurrent creditor in the thief?s ins olvent estate. SARS, by contrast, has a preferential claim, in terms of the Insolvency Act, for any taxes due. If income tax were payable on the stolen money, it is thus conceivable that SARS would recover all or some of the tax, but that the victim would not get his money back. This, it is submitted, is an unpalatable result. Should SARS get involved at all? There is a strong argument that, where illegal payments are concerned ? certainly in regard to stolen money ? it would be preferable for tax law to stand aloof, attach no tax consequences to the receipt of the money, and let the whole matter be decided in terms of criminal law. However, in view of the uncertainty in the law on this point, SARS can hardly be faulted for asserting a claim.

Van Gough Poet Garden vs. Monet Water Lilies

Art has been part of human lives for thousands of years. From the cave paintings to metal framework, people have gazed at arts while comparing and criticizing it. It is said that an art is representation of an artist’s lifestyle and events. Basically Artists paint on the events based on their lives. Such as Cloude Monet and Vincent Van Gough, their artwork was based on movements of Impressionism and Post Impressionism. Their interest shows outdoor environment to show effect of natural sun light or atmospheric light on day to day life scene.Claude Monet’s â€Å"Water Lilies† is the great example of outdoor paintings and Vincent Van Gogh’s â€Å"The garden of the poets† is based on two poets combining with the garden that he is referring to. Impressionist Monet was born in France while Vincent Van Gough was born in Germany. Both paintings are two dimensional and same medium Oil on Canvas is used. Water Lilies was painted in 1906 with size of 34 ? by 3 6 ? inches. Van Gough’s The Garden of Poets was painted in 1888 with size of 28 ? by 36 ? inches. Van Gough’s painting the garden of poets is based on two dimensions.The subject matter is landscape by using sunlight reflects from the leaves of the trees. Vincent Van Gough describes in his painting The Garden of poets, â€Å"a corner of garden with a weeping tree, grass, round clipped cedar shrubs and an oleander bush†¦.. There is a citron sky over everything, and also the colors have the richness and intensity of autumn†¦. † by writing a letter to his brother Theo after arriving in Arles, France. When Van Gogh took a refuge in the Yellow House and he continued to paint with quality and style.The garden of poets include a weeping tree and oleander, cypress, shrubs and bushes are colored lime green while the sky is colored citron yellow indicating at autumn season. In Monet’s water lilies, he uses alike colors green and blue. Water is colored blue while lilies are painted green. Although it does not seem real, he uses colors laid on top of each other to clarify refraction of the light and changing shades of the colors to show depth of the pond. What really separates both paintings from each other is the hidden meaning behind them.For example, when Van Gough painted the poets garden, he included the oleander to represent Boccaccio. Boccaccio was Van Gough’s younger friend and protage, the bush and the shrubs in the painting were for his other friends Donte and Petrarch. Weeping tree is the symbol for mourning or loss while the cypress symbolizes death or mortality. Even though Van Gogh included feelings for his friends and the poets he admired, the reason why he painted Garden of Poet’s was all because of Gauguin. In August of 1888, Van Gogh wrote a letter to Gauguin to come and work with him at Arles.His hopes were turned into a disappointment when Gauguin wrote back replying: â€Å"with his debts mounting by the day, his south seemed less and less probable† (Thames & Hundson, p 140, 2001). Van Gogh began to think that Gauguin would never want to come to Arles thus he became more frustrated with his life. While residing at Yellow House at Arles, Van Gogh said â€Å"If what one is doing gives a glimpse into infinity, and if one sees that one’s work has its own raison d’etre and continues beyond, then one works more serenely† ( Thames & Hudson, p 142, 2001).Van Gogh had a suspicion that Gauguin had postponed his trip to Arles was because of debt or the fact the he hated Arles but rather he had another goal in mind. With this suspicion, Van Gogh began painting the Garden of Poets. He represented his disappointment regarding Gauguin letter by weeping tree along with cypress. Van Gough painted based on his feelings while Monet painted random series of Water Lilies. Basically Monet did not have any hidden meanings behind Water Lilies.After acquiring ownership in Give rny, Monet decided to build Japanease Style Bridge over a pond and had the idea of painting water lilies where it is a random series of artwork unlike Van Gough. Another contrast between Water Lilies and The Poet’s Garden is the use of the colors. In Monet’s Water Lilies, he uses cool colors to paint water and the shadow of the skies in the water with source of sunlight and atmospheric light reflections. In Poets of Garden, green and yellow are the major colors used and the source of light is also sunlight and he uses warm colors for the skies to show the autumn season.Autumn season represents Van Gogh’s feeling towards the painting, Sadness and loss. Monet is only interested on Impressionist movement showing the effect of sunlight on outdoor objects. He does not show any feelings or hidden meanings behind his series of Water Lilies except for wealth and ownership. He paints to represent impression of objects similar to photography. â€Å"In 1893, a few years a fter acquiring ownership of the property at Giverny, Monet purchased a small pond fed by the river Ru, which he embellished as a water garden.Branches of weeping willow and silver birch hang over the water, grasses grew along undulating banks and the pond itself was planted with varieties of water lily†¦.. ’something for amusement and for the pleasure of the eyes’, Monet said. ‘It took me some time to understand my water lilies. I planted them for pleasure, I cultivated them without thinking of painting them. †(Judith Bumpus, p 37, 1991). Monet uses arc of the Japanease bridge as a frame to show different perspective of the pond as he observes it by changing light and weather. The water surface he draws has a reflective quality on the sea and rivers that had always intrigued him.He paints water as a still surface, mirror-like transparent. By viewing this painting it seems like we are standing on the edge of the water, where reflection of the atmospheri c light and trees are seen. The most visible difference between Water Lilies and The Poet’s Garden is that Monet uses impressionist mechanism to make his painting look like photography. Van Gogh on the other side uses more artistic formal style to finish his artwork. Both impressionist and post impressionist have similar point of view to describe their art work. By comparing two paintings the elements of arts are almost same.Both artists are using sun light as a light source. Van Gogh uses landscape as a subject matter and warm colors to show skies of autumn which he compares with his yellow house and long linear green grass. Monet uses cool colors to show water and light colors to show reflection. The mass of the water lilies are light, the trees in Van Gogh’s painting are heavy. The weight on the water lilies is not equally balanced; more water lilies are shown on the upper right corner than lower left corner. Lines are organic, curved, thin and soft edged in water l ilies. In the Garden of Poets, lines are organic curved, soft edged and light.The shapes are organic, actual, simple and regular in both paintings. The tones of colors are subtle, colors of paintings are realistic and both secondary and tertiary colors are used. The values of lightness are mid-range, high contrast value in Garden of Poets and chiaroscuro in water lilies are seen by viewing in atmospheric light. Monet uses colors in impressionist perspective to show shadow of the clouds. â€Å"his easel and canvases at the water’s edge he could study the play of natural colours and textures among the floating plants and among the fall and forth of overhanging trees†¦.Monet’s continuing concern with colour harmonies prompted as strongly emotive response. Foliage and flowers, seen in magical, silvery light, are transformed in glittering greens, blues, pinks and yellows. † (Bumpus, p 37, 1991) In water lilies, Monet plays with colors to show the effect of light , shadows and to show depth of the pond. He uses cool colors such as blue and pink Mass of the objects seem real, actual and light weight in water lilies, both paintings are two dimensional.The space is shallow in both paintings, Monet and Van Gogh are not interested in showing illusion in these paintings but they are painted in atmospheric and aerial perspective. Both artists use colors to show the effect of the seasons. Monet uses day light in high contrasting values. â€Å"he paints before the shadows disappear† according to A day in the country that Monet paints by using timing and he actually uses different day times to show the difference between lightness and darkness. Both painters are not interested in showing illusions. Monet shows the realistic point of view, Van Gogh on the other side uses artistic point of view. It becomes clear that the garden was really dedicated to Paul Gaugin, whose arrival he awaited and whom he expected to be ‘the new local poetâ€⠄¢. In his imagination this perfectly ordinary garden has been endowed with intensely personal and symbolic meaning. † (Bupmpus, p 39, 1991) Van Gogh shows personal intensity for Gauguin’s arrival. Monet on the other side uses his techniques to show impressionism, he uses paintings in circles and squares to try out different shadings of colors to show dusk and dawn timings in light to dark lights in his water lilies.Water Lilies is Monet’s experimental paintings â€Å"the subsequent twenty are much more experimental.. Only three continue the horizontal format. The others are square, circular, or vertical, suggesting monet was testing all of his options(Pls. 221-224). The vertical panels are more venturesome†¦Ã¢â‚¬ ¦ these vertical scenes are sliced down the middle by a meandering trail of sky. † (Tucker, p 194, 1995) An art is representation of an artist’s lifestyle and events. Van Gogh painted The Garden of Poet’s with very deep passion and emotions.This painting was all about mourning, sorrow, sadness, hopes and dreams. Van Gogh dreamed of working with Gauguin for a while and had hoped that one day he would show up to his Yellow House and work with him. Monet on the other hand was intrigued with impression with outside world and how he viewed them. Even though these two famous artists lived very different life style, they both loved art and wanted to express and share their thought with outside world. They both conveyed their message through color, shades, brushstroke and transformed a mere art into a priceless piece.

Problem solving skills Essay Example | Topics and Well Written Essays - 500 words - 1

Problem solving skills - Essay Example The math trial is to be done by students who will be divided into two groups to promote team work among them. The maths trail will have four stops of 6 minutes each so that the pupils get to answer questions and do not have much time to lose concentration, (Ollerton, 2007). Questions to be asked would be: are all the chimes in the park of the same length? Do they make the same sound? How is the length of the chime and pitch of the tone related? They will be determining the period. One pupil will sit on the swing, the second will count the number of 10 back and forth swings and divide by ten. This is to be repeated using different distances. Does this affect period? Other swings with different lengths of chains are also to be tried with the same experiment to determine if the length of the chain affect period of the swing. The last questions will be counting the number of trees that are in the resting place, measuring and comparing their diameters too. The first stop will be at the chimes. Chimes are fascinating due to the beautiful musical motes they make. Some need to be stricken by a stick to make sounds. This exercise will help pupils in learning to explore and observe, (Morgan, 2006). The second stop would be at the slides. Slides usually provide a lot of fun to both adults and children. Some are usually steeper than others. The third stop will be at the swings. Swings provide a feeling of relaxing when playing on it. This will require pupils to help each other. Three will volunteer to dot is as others watch and help in observation. The last stop will be in a protected open field that has a few trees and shrubs. This will help pupils in developing observational skills, estimation, measuring and content knowledge, (Ollerton, 2007). In conclusion, math trials offer huge learning experiences at all ages easily. Math trials can be organized to address specific topics or just help the

Organizational Problem Essay Example | Topics and Well Written Essays - 2250 words - 1

Organizational Problem - Essay Example To do so she must look beyond the surface issues -- resistant to her presence and management style, resentment because she does not have any experience or skills required to work in the department and her new staff is not ready and willing to assist her in understanding the workflow process, policies and procedures of the department. Any change in an organization means there is disruption in the workflow process, communication flow and resistance and shifts in the moral. Bolman & Deal defined said that â€Å"†¦ change disrupts existing roles and working relationships, producing confusion and uncertainty. Structural patterns need to be revised and realigned to support the new direction†¦causes loss of meaning for people on the receiving end of change.† (2003, p. 339) In a family owned and managed manufacturing organization such as the one in the case, we find that the culture and the organizational structure dictates how and when change will be acknowledged and accepted by all. Therefore the organizational structure is defined as a hybrid -- simple and divisionalized form, in which power and direction of leadership come from the bottom up and it is based on major divisions of labor between members/staff on the line. In this organization management observes at a distance and allows the staff to produce, interact and communicate among themselves. There are specific expectation and roles as well as policies and procedures among the staff and they govern as well as dictate the level(s) of success the organization achieves. According to Bolman & Deal (2003) in organizations â€Å"Structure provides clarity, predictability, and security. Formal roles prescribe duties and outline how work is to be performed. Policies and standard operating procedures synchronize diverse efforts into well-coordinated programs.† (p.324) The firm is more dependent on the knowledge and skill sets of its workers (staff) than on their ability to

Case Study Example | Topics and Well Written Essays - 500 words - 14

Case Study Example It is mainly written from the perspective of the business and the compulsions and challenges that they have to meet in order to survive and compete within the highly volatile market. Looking from the health care perspective, the articles become highly relevant as they tend to focus on influencing the decision making process of the end users. Healthcare imperatives have increasing become hugely important for the customers. In the age of advancing technology, the customer has become more empowered with informed choices on the subject. The internet facilitates not only research but also the medication. Berndt says that anticipating needs of the customers and help developing customized report that meet the specific healthcare needs of the customer can give distinct boost to influence customer’s decision making processes. While the availability of treatment is available on the net, the Online Analytical Processing or OLAP offers customized reports on specific topic based on his unique needs rather than trend. Thus, customers are better equipped with information that suits his healthcare needs vis-Ã  -vis detail information about illness, medication, specialists based on geographical location etc. Veccia’s article is a wake-up call for businesses to evolve new ways of identifying customers’ changing preferences and helping them meet. In the current times, speed, differentiation and scalability have become extremely critical inputs which the traditional marketing research cannot meet. Hence, competitors’ offering, attributes associated with product and research that correlates these attributes to the requirements of customers become important factors. She suggests that forced choice technique greatly helps to identify the characteristics that are preferred and speeds up the process of new product development or value addition to the product. This applies to the healthcare products also. Indeed, Berndt’s proposal for preparing customized

Application Project Research Paper Example | Topics and Well Written Essays - 750 words

Application Project - Research Paper Example This includes the conception and the development of the maintenance plan, preparation for purposes of solving problems that occurred during the process of software development and the following up of the management of the product configuration. It is at this stage that the software engineers do collect the necessary information for purposes of developing their maintenance plan (Mishra and Mohanty, 2012). Programmers will find information from the software’s code, database tools such as bug trackers, and various documentations, among which includes the users manual of the software. For effective development of software, the engineer has to familiarize himself with the code of the software. If he is not familiar with the code of the software, then it is necessary for such a person to seek the assistance of his fellow workers, or the developers of the software. Data base tools will only act as secondary sources of gathering information (Xu and Ramesh, 2007). These tools normally gather and accumulate knowledge from the development teams, during the process of software development. Documentation about the software is also another source of information because it gives a history of the software, its development process, uses and other relevant information that the maintenance engineer needs. The second stage in the software maintenance process is the process of problem and modification analysis. This process occurs after the maintenance group now takes the responsibility of maintaining the software. At this stage, the programmer makes an analysis on every request concerning the functionality and operations of the software. He also confirms these requests by checking and investigating the validity of the assertions made (Xu and Ramesh, 2007). It is also at this stage that the maintenance programmer proposes a solution to any problem identified, documents the proposal for purposes of seeking permission for purposes of applying these modification. It is at this stage when the maintenance programmer uses the information gathered at the implementation stage to investigate on the assertions made concerning the software. The third process is the modification stage. It is at this stage where programmers implement the various solutions to the problems they found in the software. The fourth stage is the acceptance of the modification. This is the stage where a programmer tests the success of his maintenance process (Doyle, Lee and Cho, 2012). This is done by testing the functionality of the software after the modification process by the software maintenance engineers. The fifth stage is the software migration process. This is not a daily process, and it only occurs in case there is a need of porting the software to another platform without changes to its functionality. And finally, the sixth stage is the retirement of the software. This is not a daily routine in the process of software management, but only occurs in the later days of the software when its maintenance is not cost effective (Doyle, Lee and Cho, 2012). Users of the software will also play an important role in the maintenance process of software. For instance, one of their duties will be to verify and test the functionality of the software. After verification, the can send their opinion to the management or the maintenance programming engineers, identifying the problems, and offering recommendations

Book Review on a Non-Fictoion book related to violence Essay

Book Review on a Non-Fictoion book related to violence - Essay Example David Crowe made a serious attempt to collect information on all aspects of Oskar Schindler’s life, be it family, business, or political and what evolved is the description of this controversial character not by subjective emotions but backed by documents. Crowe did prodigious research, reading everything, speaking to everyone, examining each document, actively collecting historical records, and in the end came to gather more information about Oskar than Oskar himself might be aware of. While exploring individual life of Oskar, the historian also gave vivid description of the wider political and economic environment under which he worked. The historian remains in touch with the Spielberg’s masterpiece and Keneally’s touching novel and gave inputs, which were not hitherto presented by them due to their limitations as historian. Crowe aptly performs the role of a historian with his readers on this personality, informing them not only of the story but also of source s of each measured judgment. David Crowe went into depth into each and every aspect of the shaping up of a character of Oskar based on as many official and personal documents which he can gather actively by various sources, hitherto unpublished. It is a book, which in the process of presenting the biography of a personality also gives numerous account of the social, economic, and political environment of the Germany during the period of Holocaust. The book is an attempt to synchronize the life history or rather various emotions through which Oskar underwent to the circumstances surrounding him. This book is a definitive treatise on Oskar Schindler, who despite all his shortcomings, underwent a transformation and became the single largest German rescuer of Jews. David Crowe has studiously and meticulously presented the saga or plight of a man, who started by being targeted only with himself but ended up becoming a messiah for many Jews in true term. It is a must for

Ethical, legal and professional considerations Coursework

Ethical, legal and professional considerations - Coursework Example software development is a set incremental and iterative method which is focused on the value of customers and interactions that turn it to a business reality following a particular plan. For a project which is meant to investigate methods of agile development, effects of using agile to improve IT and valuation of agile methods, there are a number of crucial considerations that can be focused on. They include legal considerations, professional considerations and ethical considerations. A systematic approach for dealing with any moral dimensions of any practice or activity is professionalizing. Software development is considered an emerging profession in engineering whereby a professional is expected to rely on common sense alongside time-honored experience other than relying application of scientific knowledge and principles and lack the essentials elements of a real professionalism. Any profession has a basic requirement for training and learning, a particular code of conduct that impose high standards, an effective disciplinary system meant for those people who breach the code, a basic emphasis on the social responsibility of a professional and finally licensing. Therefore, when a code of conduct is enforced in a profession or rather for given professionals, it has a significance impact on the professionals. To start with, it enables a professional to protect and serve the public by developing user friendly and less harmful software. Secondly, it enables a professional to inspire and provide guidance to other aspiring or junior professionals in the field. Moreover, enforcement of code of conduct enables professionals to arrive at or rather meet the set standards for a given profession; for this case Agile Software Development. Fourthly, it assists in giving moral support that is essential for validation of courageous decisions in line of duty. Finally, enforcing code of conduct in Agile Development educates and engenders mutual understanding among professionals

Corporate Strategy Analysis Discussion Summary Essay Example for Free

Corporate Strategy Analysis Discussion Summary Essay â€Å"Corporate strategy identifies the set of businesses, markets, or industries in which the organization competes and the distribution of resources among those businesses† (Bateman Snell, 2011). There are four basic alternatives for corporate strategy. These strategies include concentration, vertical integration, concentric diversification and conglomerate diversification. Every company has their type of corporate strategy that they follow to include Coca-Cola, Xerox, Southwest Airlines, and VF. In 2004 Coca-Colas CEO Neville Isdell agrees to come out of retirement and becomes cokes new chief executive. Coca-Cola’s worse drop in sales at 24% resulted in the return of Neville Isdell (Foust, 2014). With the return of Neville, Coca-Cola agreed to use a corporate strategy of their own (vertical integration) when they bought Glaceau’s vitamin water. Coca-Cola also came out with their coffee cola (Coke Blak) and their green tea (Envigo). The decision to purchase vitamin water was vital to the increase of Coca-Cola’s sales and bring them back into competition with PepsiCo. Coca-Cola is using an aggressive strategy to expand globally with their carbonated and non-carbonated drinks. To this day Coca-Cola is still expanding with their products such as Fuze and Gold Peak tea. Anne Mulcahy began the transformation of Xerox by following a concentrated strategy by focusing on a single industry. She pursed concentrated strategy by first reducing Xerox nearly $18 billion in debt. She accomplished this by cutting billions of dollars through slashing of jobs and selling off divisions. Anne Mulcahy then evaluated alternatives by pouring resources into a consulting division; this made the company more accessible for potential clients and customers. She developed a new business strategic plan, although a risky choice helped the organization seize new opportunities or thwart challenges. She also closed the desk top printers division and moved away from expensive consumer  printers with functions nobody wanted. Xerox took new technology and moved into colored digital printing and started developing high end color commercial printers. Xerox made this decision because the profit margin of color pages was five times that of black and white copies. Xerox used the strategy of concentric diversification by moving into a new business that was related to the companys core business. Xerox then purchased office Services Company and Image Services for 1.5 billion dollars to demonstrate its new marketable high end color digital printers and copier services. References Bateman,T.S., Snell, S.A. (2011). Management:Leading collaborating in a competitive world (9th ed.). New York,NY: McGraw-Hill Irwin. Foust, D. (2014). Gone Flat. Retrieved from http://www.businessweek.com/stories/2004-12-19/gone-flat

Technological environment of video Game Industry Essay Example for Free

Technological environment of video Game Industry Essay The Video Game industry is constantly undergoing new innovations and ground breaking technology. New trends and innovations are introduced on a yearly basis that alters the marketing environment. The Level of technology in this industry is very high. The speed of technology and usage is ongoing and expanding throughout the country and the world. With the constant growth, a fast and a high rate of Obsolescence is the outcome. The video game industry also has social concerns pertaining to the overall health of the users. Within the past 10 years the video game industry has boomed to keep up with the rapid growth of technology. Each video game console starting from the Atari 2600 ( September 1977) to the Nintendo 64( September 1996) and to the recent Sony Play station, Nintendo WII, and Microsoft X-box franchise has evolved insignificant ways. Trends: Mega-Gaming, Interactive †¢Mega-Gaming A new trend like Mega-Gaming which has been becoming popular Schmidt, D(2013,November )â€Å"These last ten years have ushered in the age of the mega-game; video games with budgets of $100 million and massive marketing pushes designed to break single-week sales records† Video Games in the US. Retrieved from IBIS World Industry Report. This Mega-Gaming consists of a high return and in return comes with high risk ,where if one game does not meet sales then the whole gaming company can go under. The highest budget game is Grand Theft Auto 5 reaching 265 million dollars invested to production, but within the first 3 weeks their sales were above 1 billion dollars being the most successful release in all entertainment in the world. Such high budgets come from factors like developing and development staff. But the majority of the portion of their budget is put in to marketing. Even to the very little spent on development, a big part of it goes towards the non-gameplay parts such as motion capture and expensive voice acting talent. The result in this could either consist of a horrible outcome, or a big take home. †¢Interactive Gaming The Video Game industry is based around new and upcoming technology. Interactive Gaming is becoming more popular within the industry. In the age of technology social media is slowly integrating itself into gaming. Many game franchises are starting to focus on the aspect of playing online and the interaction between players. It is seen where in future consoles they can link their social media sites to share videos, gameplay, and statistics with friends. This has already been seen with android and IOS games, where many of the games have a link to sign in through Facebook,Twitter, Instagram to post their scores. Innovations: Motion Sensor, 3D, Neuro-Gaming †¢Motion Sensor With the more hands on Interactive gaming experience, the most recent motion sensor and even seen in the future Neuro-Gaming will take over the industry. The big break came from the notorious Nintendo Wii which monitored movement by sensors in controllers that the user held. This quickly branched out to Play Station’s Move, and X-box Kinect where Kinect is censored by actual body movement which was another new innovation. This type of interaction continues to grow, and the industry is trying to get the user more hands on within the game. †¢Three Dimensional (3D) The new state of the art 3D imaging is putting players as close to the game as possible. New faster, more efficient processing units and graphic cards create a game play experience that intermingles with every other component. †¢Neuro-Gaming. Neuro-gaming is a new innovation that is expected to revolutionize the gaming industry and alter the gaming experience over the next five years. As stated in an article by Forbes writer Aaron Frank (2013) â€Å"Driven by explosive growth in computer processing, affordable sensors, and new haptic sensation technology, neuro-game designers have entirely new toolkits to craft an immersive experience that simulates our waking life (Web). It will be made of sensors, processing power, fast bandwidth and incredible design talent creating a whole new platform for video games. Neuro-gaming incorporates a range of inputs, which monitor a player’s heart rate, brain waves, pupil dilation, hand and body gestures, and the change of your emotional state to make for amazing game play. Speed and Usage of Technology †¢Speed of Technology The speed of technology transfer in the video game industry is very high, and is transferred throughout in a positive and growing manner. The software, hardware, and methods are fast developing. The process of transferring these things among other franchises and institution for the development is a big part of growth and competition. As seen at the 2013 Neuro-Gaming Conference and Expo, various institutions came to demonstrate similar yet different innovations to put into future development. Licensing and turn overs on concepts consistently make it to the market in the video game industry. The transfer of technology to other less developed countries in the past have been almost non-existent but due to the on growing technology boom many video games, especially educational games are being sent over to less-developed countries. †¢USAGE of TECHNOLOGY The use of technology defines the video game industry. Every aspect of this industry relies on technology and technological advances. The high rate of obsolescence demands an increase in technology. The type of technology differs from each device. May it be hand held device like cell phones or tablets, video game consoles, and computers. Each have hardware and software that are key to its use. To computers and personal consoles it will be the hardware, the graphic cards and processing units. But without the technology of various input devices like the different controllers, keyboards, and other hand held devices the industry would not be what it is now. Rate of Obsolescence and Social Concerns †¢Obsolescence Obsolescence is an all too common thing in the video game industry, due to factors of so much growth and the new trends in the industry. Many video games either it be on a personal device, a home console, or personal computer are factor to being part of a series. The success of a game guaranties it for another title, or updated version. Once this new title comes out the previous game almost instantly becomes obsolete and although still in perfect condition, is no longer wanted. Carrying on from the video games, the consoles are updated with new innovations, hardware and software. This is seen common in the Play station and X-box Franchise each having 3 different version of each console, and therefore the trouble of only being accustomed to a specific sort of game. Such as were Play Station 3 console and games have thrived, but when the upcoming Play Station 4 is released, both the console and games will become obsolete. †¢Social Concerns What is most controversial about the video game industry and the social concerns is the damage it is seen doing to children. Although video games have their benefits for learning, the controversy of gaming violence are becoming a concern to society. The infamous game series Grand Theft Auto, being in the head front of this issue is often accused of giving young Americans the motive and ideas to carry out action in the games in real life. Shown in a medical study done by Gentil,Choo,Liau (2011) greater amounts of gaming, lower social competence, and seemed to act as risk factors for becoming pathological gamers. This is where depression, anxiety, social phobias, and lower school performance seemed to be the outcomes of pathological gaming in the video game industry. The Social Concerns categorizing itself with obesity, lack of exercise in the youth, addiction and social problems. 1. Schmidt, D. (2013). IBISWorld Industry Report NN003. Video Games in the US. Retrieved November 13, 2013 from IBISWorld database. 2. Frank, A (2013) The Future of Gaming- It May Be All In Your Head. Forbes. Retrieved from http://www. forbes. com/sites/singularity/2013/06/03/the-future-of-gaming-it-may-be-all-in- your-head/2/ 3. Gentile DA, Choo H, Liau A, (2011) Pathological video game use among youths: a two-year longitudinal study. Pediatrics. 2011;127(2):e319–e329.

Social Effects Of The Cruise Industry Tourism Essay

Social Effects Of The Cruise Industry Tourism Essay The social impact of the cruise industry on the cruises particular destination has a few positive effects. When cruise tourists arrive at ports of destination, interactions between local residents and cruise tourists can benefit both parties. The cruise tourists have the opportunity to gain knowledge regarding the lifestyle and culture of the local people, and vice-versa; residents can learn about the lifestyles of their guests from various places around the world. However, a high interaction level between residents and cruise tourists can have drawbacks. Tourists can limit the personal space of residents, due to the high population of cruise tourists. Eventually, high levels of interaction between cruise tourists and local inhabitants could change the local inhabitants unique lifestyles. This brings to light the point of social damage, as social and cultural damage is one of the main arguments against tourism. In the context of tourism, cruise tourists are typically wealthier than l ocals of popular cruise destinations. This evidently creates social problems; for example, hierarchies are created that can cause tension between cruise tourists and locals. Furthermore, new and unusual ideas brought in by cruise tourists can make locals envious and want to copy the tourists who can seem more wealthy and stylish. Social damage caused by the cruise industry can also be supported by the idea of competition of space. This is triggered when large amounts of cruise tourists, usually two or three cruise ships, arrive at small ports. When large amounts of cruise ships arrive, the number of cruise tourists ratio to locals is large. According to Espinal, 2005, Bahamas has 11 cruise guests to 1 local; Aruba has 8 cruise guests to 1 local; Antigua and Barbuda, 7 to 1; and Dominica, 5 to 1 (When was this? Was this the case for the entire year of 2005? Was it an average?). However, this ratio is only true to small parts. Large cities such as Miami, Barcelona, and European countries differ. In fact, highly populated cities have the opposite effect, because cruise tourist numbers are rather small compared to on-land tourists or residents. The competition of space enhances through the fight for cruise ships by neighbouring ports to attract cruise ships for economic benefits. The fight continues between the c ruise ship industry and the cargo shipping industry to gain port space. Another dilemma of space continues between on land tourists and cruise tourists. When cruise tourists arrive at destinations, on land tourists are forced to wait in line for attractions such as monuments and museums, and wonder why it is overcrowded at the beach. Finally, the idea of competition of space limits the transportation benefits. What hurts transportation the most is when large amounts of cruise tourists arrive at destinations which causes volatility in the demand for transportation (e.g. taxis). Environmental Impact of the Cruise Industry The cruise industry is the fastest growing industry in the travel industry. With enormous growth in the number of passengers, the number of cruise ships at sea, and the increased variety of destinations, followed by bigger and more luxurious cruise ships to keep up with the increase of demand; the substantial growth in the industry follows with increasing impact on the environment. Like many hospitality and travel industries, the negative impacts on the environment outweigh the positive impacts. Even though the cruise industry is relatively small compared to the airline industry, cruise ships and their passengers generate more volume of waste and pollutant emissions while travelling and docked in port. According to the United States Environmental Protection Agency, a one week voyage generates more than 50 tonnes of garbage. During that same week 3.785 million litres of waste water is produced. That is water that is harmful to the ocean life and cannot be dumped back into the ocean wi thout it being treated. Furthermore, 794,850 litres of sewage, 95,000 litres of oil contaminated water, and 568 litres of hazardous waste is produced. These numbers are multiplied by more than 200 cruise ships sailing the world 365 days a year. In comparison to other travel industries, a cruise ship such as Queen Mary 2 emits 0.43 kg of Carbon dioxide per passenger mile, compared to 0.257 kg for a long-haul flight (Climate Care). In comparison to on-land tourists, cruise ship passengers generate 3.5 kg of garbage while 0.8 kg of garbage is generated by on-land tourists. (http://www.uneptie.org/pc/tourism/sust-tourism/env-3main.htm). In addition to pollution, coral reefs are taking significant damages. According to Ocean Planet, there are 109 countries with coral reefs. In 90 of them, reefs are being damaged by cruise ship anchors and sewage. It is said 70% of cruise destinations are in these biodiversity hot spots. However, it is not the amount of pollution and damages generated by cruise ships that most are concerning, but rather, the way cruise ships dispose their waste. Cruise ship waste disposal is highly unregulated, where waste can be dumped a few short miles off shore, which is later brought back to shore due to ocean currents. In the past, discharge from cruise ships exceeds the water quality standards set by National Authorities in relations to bacteria level, metals, and hydrocarbons and plastic. In most cases, there was no monitoring, no enforcements and no deprivation from local authorities if cruise ships violated the pollution standards. While the cruise industry continues to promote itself as environmentally friendly, the truth is, there are many instances of cruise ships breaking the law. A single cruise company can accumulate hundreds of pollution violations, which have resulted in payments of millions of dollars in environmental fines. However, in some cases, environmental inc idents have been accidental, due to simple human and mechanical error, such as fuel discharge from cruise ship loading fuel at ports. Since the increased harmful effects on the environment have come to light, the cruise industry has done its part by improving their efforts in processing waste onboard. As technology increases, their ability to become more eco-friendly becomes a priority. Holland American Line has invested $1.5 million into a program called Seawater Scrubber Pilot. This program looks for opportunities to reduce engine emission on its ships. The Sea Water Scrubber system uses the natural chemistry of seawater to remove all sulphur oxide. The seawater is then treated to remove harmful components before dumping it overboard (world cruise industry review). Even though recycling and using green materials is only a small step, it makes a big difference. Take Crystal Cruises for example. They are introducing 100% recyclable coat hangers, which prevents 9 billion wire and plastic hangers from being sent to landfills each year. They are also using washable and reusable garment bags instead of plastic laundry bags (world cruise industry review). On the major scale, most cruise ship companies are taking steps to map out global routes where waste discharge will cause the least damage to delicate ecosystems. Another major effort that some cruise ship companies are implementing is scheduling their arrival and departure time so cruise ships use less fuel while docking. Princess Cruises has invested $4.5 million to implement a cold-ironing program in Alaska. This is when ships plug into a ports electricity supply while docked in order to get hydroelectric power on board. This is the same concept as a hybrid car. The cost of equipping each ship is $500,000 where the benefits outweigh the costs. In California, 70% of cancer risk is due to the toxic air contaminants created by diesel. The biggest contribution to these toxins is cargo-handling equipment and the ships use of diesel engines while at port. With the use of the cold-ironing program, ships will not create this harmful pollutant that cau ses many environmental problems. Companies are taking the next step to keep their ships as cool as possible to eliminate excessive stress on air conditioners in addition to maintaining speeds at fuel efficient speeds. Crystal cruises has begun auditing its ships lighting and energy consumption. They are saving more than 960,000 kW/h per year, which is equivalent to nearly 200 tonnes of fuel a year. Economic Impacts of the Cruise Industry Cruise tourism is the fastest growing tourism industry in the last twenty years. Since 1990, the cruise industry has an average annual passenger growth rate of 7.4 percent per year, and in 1980, more than 163 million passengers have taken cruises longer than 2 days. Of the 163 million passengers, 56 percent of the passengers were generated within the last 10 years (CLIA, 2008). The industry has high potential in providing economic benefits to port states. Conversely, accommodating large cruise ships into ports need a lot of initial investments to build infrastructure and to maintain those infrastructures. With cruise ships growing in size more investments is needed to withstand larger ships. With scenarios of high infrastructure cost, rapid growth in tourism may result in stagflation or even a decline in GDP (Chase, 2001). For small cities, significant foreign investment is needed for these infrastructures, and it is questionable for many whether construction of the ports is cost-efficient. The majority of the state ports generate economic benefits from cruise ship tourism by generating revenue through passenger spending, person head taxes, dockage fees, and port entry. Passenger spending is the greatest benefit in supporting cruise tourism due to great deal of new money coming into the economy and creation of new jobs. According to an annual study by the International Council of Cruise Lines (ICCL), United States is the primary beneficiary of the Global economic impact of more than 75 percent of the cruise expenditures made with United States based business. U.S. ports account for 75 percent of 10.85 million passengers embankments worldwide. Since, United States is the majority of the Cruise Line industry, we will analyse the economic impact on the United States. Economic Impact of the Cruise Industry on the United States The impact of the cruise industry on the United States has both negative and positive results. Reasons for the negative result are due to the increase presence in the European market, and the increase in the Caribbean ports used for cruise embarkment. As a result, United States experienced a decline in its share of the global cruise industry and experiences a decline in the number of passengers embarking for the U.S. ports (CLIA, 2008). Table 1-1 shows that in 2008 United States, passenger embarkment totalled 8.96 million, a 2.4 percent decline from the previous year, with the majority of the global passenger of 69 percent. Table 1-1 In 2008, decline in its market power is due to hurricanes disrupting destinations to the Caribbean. Hurricanes such as Ike severely damaged retail facilities at ports in Turks and Caicos for nearly a month. In addition, Hurricane Ike consequently shut down cruise terminal ports in Galveston, Texas, for nearly two months due to landfall. The biggest factor in decline of the United States embarkment was the transfer of Pride of Hawaii and the Pride of Aloha by Norwegian Cruise Lines. This resulted in a decline of more than 200,000 passengers, which accounts for 75 percent of net decline of passenger embarking from the U.S. ports (CLIA, 2008). The growth of the industry spending including passenger and crew has slowed to 2 percent to $19.07 billion in 2008. This was the weakest growth in domestic spending since BEA began compiling these statistics (CLIA, 2008). The expenditures by the cruise lines including wages and taxes totalled to $15.67 billion which accounted for 82 percent of spe nding. This was the weakest growth in the cruise line expenditure since 2001.

Anton Chekhov’s Use of Grief in Misery and Vengeance Essay -- Misery, V

Anton Chekhov’s Use of Grief in â€Å"Misery† and â€Å"Vengeance.† What is the fascination with grief and suffering that caused Anton Chekhov to entwine these two sad emotional states into everything he wrote? â€Å"Reading Anton Chekhov’s stories, one feels oneself in a melancholy state. Everything is strange, sharp, lonely, motionless, helpless† (Nebraska 1). Further, according to William Gerharde, Chekhov answered this very question with the following: â€Å"When you depict sad or unlucky people, and want to touch the reader’s heart, one should try to be cold— it gives their grief, as it were, a background, against which it stands out in greater relief† (Gerharde 110). While Chekhov uses pain and suffering in all his stories, he does an especially effective job with two short stories â€Å"Misery† and â€Å"Vengeance.† In both, Chekhov introduces a similar theme, although it is first suggested in â€Å"Misery†: â€Å"The theme of the individual isolation is suggested in many of Chekhov’s early stories, but it is first fully developed in the brief sketch ‘Misery’,† (Winner 137). While reading â€Å"Misery,† the reader can absorb Chekhov through the twined themes of loneliness and isolationism. This enables characters to become so real that each reader can relate through the characters and the situation. One reason â€Å"Misery† is so well thought of by critics is that â€Å"the story takes a powerful look at the lack of human involvement and compassion towards one man’s grief† (Guevara 2). Of course, almost all who read the story have felt such loneliness or grief at one ti me or other in their lives and can, therefore, relate to the protagonist’s pain and isolation. In addition, the atmosphere in â€Å"Misery,† suggest grayness and depression, a setting that immediately conveys ... ... is factually correct, a trivial kind of truth, though a kind central to works of verisimilitude; saying that which, by virtue of tone and coherence, does not feel like lying, a more important kind of truth; and discovering and affirming moral truth about human existence— the highest truth of art† (Creighton, 1). Chekhov is able to contribute to all three of the ways there is to â€Å"tell it like it is† when writing fiction. Not only does he tell the truth in his writing, he does so in a down to earth and straightforward way. Reading Chekhov, is like reading someone’s daily journal. It is real, it is intense, and it makes the reader deeply feel for the characters involved in each individual story. Pain and suffering are commonly used emotions, so people can relate easily to the characters. This is what makes Chekhov such a successful writer, and why he was adored by all.

An Application of Relational Dialectics Essay -- When Harry Met Sally

An Application of Relational Dialectics Leslie Baxter and Barbara Montgomery are interested in the communication that occurs in close relationships. I am going to focus on the three relational dialects which consist of connectedness-separateness, certainty-uncertainty, and openness-closedness. These three dialects are central to Baxter's and Montgomery's theory but they want to go more indepth than previous theorists have on these specific dialects. I will discuss this theory in the context of "When Harry Met Sally." Connectedness-Separateness: Billy Crystal plays "Harry," a man who believes that women and men can not be friends. Men always have sex on their minds so it interferes with the chance to be plutonic friends with women. He shows a separateness from women because he doesn't want to get to close to Meg Ryan who plays "Sally," a woman who believes the exact opposite. Their relationship starts out with contraditions and continues throughout the movie. As years pass, they meet up with one another again and continue their argument over the relationship between men ...

Possible that one can fulfill the responsibilities of a professional role while lacking personal integrity

Turn on hit highlighting for speaking browsers by selecting the Enter button Show highlighting Abstract (summary) Transcendentalist One of the basic tenets of the CPA profession is to serve the public interest. Working with the Winchester County Association and the Business Council of Winchester, it took weeks for the task force of about 20 Caps to attend budget hearings and various meetings, well as to pore over the proposed budget. Caps have much to offer working n concert with local governments.Fiscal responsibility is a shared responsibility among all Interested parties the public, the business community, the private sector, and the government. The difference between a tenuous budget situation and a more stable financial environment could very well be the participation of Caps. As a member of the public, and even more so as a CPA, it is his obligation to get involved. Full text Translated text Turn on search term navigation One of the basic tenets of the CPA profession Is to serv e the public Interest.So as New York State struggles with its fiscal woes – along with at least 35 other states that needed to close budget shortfalls as of press time – who better than Caps to try to help at the local level to reduce the budgetary burden on the taxpayer? This is exactly what happened in Westchester County. Members of the Naysayer's Westchester Chapter volunteered to review Westchester County $1. 8 billion budget and offer insight on how the county could reduce a proposed 4. 9% Increase In taxes.Working with the Westchester County Association and the Business Council of Westchester, It kook weeks for thetas force of about 20 Caps to attend budget hearings and various meetings, as well as to pore over the proposed budget. The project was done pro bono, with each of the volunteers dedicating between five and 10 hours to producing an analysis of the budget. The upshot? The county government formally adopted the $1. 8 billion budget, but county taxes Incre ased by 2. 9% Instead of 4. 9%. Did Caps' Involvement In the dialogue have an Impact? I'd Like to think so.This particular case wasn't about setting policy; it was about setting precedent. As the New York Times noted (Jennifer Stealthier, â€Å"New Year but No Relief for Strapped States,† January 5, 2010), state budgets all across discounter are being prepared with the knowledge that the federal stimulus money that was available last year – and kept many states' proverbial heads above water – is now gone. The tide is rising again. Caps as Part of the Process responsibility is a shared responsibility among all interested parties – the public, the business community, the private sector, and the government.Difference between a tenuous budget situation and a more table financial environment could very well be depreciations of Caps. The reality L's that even Caps can't fix a local government's fiscal woes in one budget year. But you can start now. Become a fam iliar face. Introduce yourself to your local elected and government officials. As a member of the public, and even more so, as a CPA, it is your obligation to get involved. Every government needs a watchdog, including local governments. Watchdogs are not adversarial bulldogs, but they're not passive lapdogs, either.With newspapers laying off Journalists by the thousands, taxpayers are in dire need of financial watchdogs who can help them make sense of the government's numbers. This isn't an indictment of the budgeting process performed by our local governments. This is about governments and Caps working together. Caps are the trusted advisors to businesses that range from the comer newsstand to global corporations. And while businesses are a different animal from governments, there are certainly some similarities, which means that Caps can lend their expertise in an advisory capacity.The federal government, and most states, are in a budgetary crisis. Elected and governmental officia ls are being forced to choose between raising taxes and cutting services. They should have more options. And perhaps they would have those options if more citizens were involved in the budgetary process – especially Caps. Sidebar Who better than CRASS to try to help at the local level to reduce the budgetary burden on the taxpayer?

Honor Who to Protect?

GBB/GCB 1033 Management and Organizational Behavior Case Study 1 January 2013 Semester Honor Who To Protect? Don Riles, insurance claims adjuster, has the day off. He is playing with his 4-year-old daughter Erica when the telephone rings. At the other end of the line, Don's supervisor, apologizing for interrupting his time off, pleads for his help. Will Don please visit a woman in his neighborhood who has made claims for bodily and mental injury resulting from a car crash with a person insured by Don's company? The woman has consented to a visit from their adjuster to assess the injuries to her nose and mental state. Apparently the crash has caused her to relapse into a condition of paranoia and manic depression, previously stabilized. ) The claims adjuster in charge of the case has called in sick—scheduling the appointment has been difficult. Will Don please fill in? Don agrees readily, but asks if he could bring his daughter—it is their day together while his wife wor ked. Don's supervisor gratefully assures him that bringing the little girl along is no problem. When Don arrives at the woman's house, he discovers no one at home, so he and his daughter wait in the car.Eventually, the woman arrives, parks, and emerges from her car, at which point Erica cries happily, â€Å"It's Miss Anderson! † â€Å"Who is Miss Anderson? † asks her father with surprise. Miss Anderson turns out to be Erica's daycare teacher. Don conducts a short interview with the woman on the front steps of her home, satisfying himself that she does indeed have some facial injuries and that she is taking prescription medicine for her mental problems. Following the interview, Don realizes that he has a real dilemma. Insurance ethics mandates that claims investigations are completely confidential.An insurance professional with knowledge of a claims case is expected to keep silent and to refrain from using the knowledge for personal benefit. On one hand, to uphold his i ndustry's code of ethics, he is not to discuss or act on the information he has received about Miss Anderson's situation. On the other hand, he does not want his daughter under the care of a person who is undergoing treatment for mental illness and who might be dangerous. Don's wife is also an insurance claims adjuster, working for a separate company. Still, even if Don tells her, she is bound by the same professional code of ethics. What should Don do?

Discuss the Advantage and Disadvantage of Terrestrial Plant and Aquatic Plant

Student Name: Kwok Matthew Chun Wai Discuss the advantages and disadvantages for plants of living in an aqueous environment compared to a terrestrial one? Introduction: Plants are commonly classified to two main types: aquatic plant and land plant. They have different features to adapt the living environment. What by meant is that they require different adaptions to stay alive in their respective environment such as humidity and structure of leaves. Aquatic plants referred to as hydrophytes or macrophytes.They need a special adaptation to live in water or at water surfaces and the most common adaption is aerenchyma. Land plants like the name mentioned is plants that live primarily in terrestrial habitats. As they are living in different environment, there are advantages and disadvantages for living in a terrestrial environment as well as aquatic one. Photosynthesis in Aquatic Plants and Land Plants Process of producing food with light energy remains the same for both aquatic and terr estrial plants. They both require the same raw materials – carbon dioxide and water to synthesis glucose.Terrestrial plants can absorb carbon dioxide from atmospheric air and water from the soil through their roots. Obviously land plants can work through photosynthesis easily without any special adaptations. But terrestrial plants need to face a problem of abundance of water. Abundance of water: One of the three requirements of photosynthesis – water is in a sufficient amount for aquatic plants as they are submerge in water. Therefore it is easily to retain water from the surrounding for them. So the major challenge of aquatic plants is to obtain carbon dioxide and light.While terrestrial plants are mostly challenged on how to prevent water loss from evaporation and desiccation due to weather or a low humidity environment. Hence, cuticles on the upper surface of epidemics to prevent water loss are more likely to appear in terrestrial plants. Another way to deal with de siccation for land plants is to evolve roots to reach water sources deep in the ground and work as transporting vesicles. Gas Exchange: Both types of plants have each developed unique feature to work for gas xchange as availability of carbon dioxide is different in two environments. In order for land plants to access carbon dioxide in air, they must open the pores in their leaves without allowing too much water loss. So apart from cuticles, special pores called stomata allocated underside of the leaves will be closed when desiccation occur. To deal with low availability of carbon dioxide in water, aquatic plants have special gas chambers to store carbon dioxide for use during time of storage. As a result, terrestrial plants may take a geographical advantage.Absorption of Nutrient: Terrestrial Plants absorb water and other elements from soil by evolving roots to reach deep down to the ground. Comparing with aquatic plants, it is more difficult for terrestrial plants to absorb nutrien t as in liquid medium, nutrients can be found everywhere easily, and aquatic plants can absorb them directly through the leave surface. This is a challenge for land plants. Support Aquatic Plant do not affect by gravity much because of the water movement reinforce the structure of whole plant effectively. Terrestrial plants (e. g. a pine tree) invest amounts of resources in support structures (Produce starchy compounds to thicken cell wall – wood) whereas aquatic plants invest fewer resources to support. Terrestrial Plants need strong stems and woody cells structure to withstand the force of gravity that will push them down. This evidence shows that the advantage of water plants and drawback of land plant. Reproduction Aquatic plants take advantage on reproduction by simple methods. Way of aquatic plants to reproduce the next generation is releasing pollen that can float on water surface and form spores to grow into new plants.Meanwhile, land plants cannot spread pollen or se eds like aquatic plants. Wind-pollinated plants are suggested way to generate pollen from one plant to others. Seed also require a protective case. Conclusion This essay briefly tells us the different between aquatic plants and terrestrial plants. They have their own advantages and disadvantages such as terrestrial plants require evolve of roots to absorb nutrient from deep ground; plants in water require a chamber to store the gas. The structure adapted to withstand gravity for terrestrial plants. How difference between the ways of reproduction. Discuss the Advantage and Disadvantage of Terrestrial Plant and Aquatic Plant Student Name: Kwok Matthew Chun Wai Discuss the advantages and disadvantages for plants of living in an aqueous environment compared to a terrestrial one? Introduction: Plants are commonly classified to two main types: aquatic plant and land plant. They have different features to adapt the living environment. What by meant is that they require different adaptions to stay alive in their respective environment such as humidity and structure of leaves. Aquatic plants referred to as hydrophytes or macrophytes.They need a special adaptation to live in water or at water surfaces and the most common adaption is aerenchyma. Land plants like the name mentioned is plants that live primarily in terrestrial habitats. As they are living in different environment, there are advantages and disadvantages for living in a terrestrial environment as well as aquatic one. Photosynthesis in Aquatic Plants and Land Plants Process of producing food with light energy remains the same for both aquatic and terr estrial plants. They both require the same raw materials – carbon dioxide and water to synthesis glucose.Terrestrial plants can absorb carbon dioxide from atmospheric air and water from the soil through their roots. Obviously land plants can work through photosynthesis easily without any special adaptations. But terrestrial plants need to face a problem of abundance of water. Abundance of water: One of the three requirements of photosynthesis – water is in a sufficient amount for aquatic plants as they are submerge in water. Therefore it is easily to retain water from the surrounding for them. So the major challenge of aquatic plants is to obtain carbon dioxide and light.While terrestrial plants are mostly challenged on how to prevent water loss from evaporation and desiccation due to weather or a low humidity environment. Hence, cuticles on the upper surface of epidemics to prevent water loss are more likely to appear in terrestrial plants. Another way to deal with de siccation for land plants is to evolve roots to reach water sources deep in the ground and work as transporting vesicles. Gas Exchange: Both types of plants have each developed unique feature to work for gas xchange as availability of carbon dioxide is different in two environments. In order for land plants to access carbon dioxide in air, they must open the pores in their leaves without allowing too much water loss. So apart from cuticles, special pores called stomata allocated underside of the leaves will be closed when desiccation occur. To deal with low availability of carbon dioxide in water, aquatic plants have special gas chambers to store carbon dioxide for use during time of storage. As a result, terrestrial plants may take a geographical advantage.Absorption of Nutrient: Terrestrial Plants absorb water and other elements from soil by evolving roots to reach deep down to the ground. Comparing with aquatic plants, it is more difficult for terrestrial plants to absorb nutrien t as in liquid medium, nutrients can be found everywhere easily, and aquatic plants can absorb them directly through the leave surface. This is a challenge for land plants. Support Aquatic Plant do not affect by gravity much because of the water movement reinforce the structure of whole plant effectively. Terrestrial plants (e. g. a pine tree) invest amounts of resources in support structures (Produce starchy compounds to thicken cell wall – wood) whereas aquatic plants invest fewer resources to support. Terrestrial Plants need strong stems and woody cells structure to withstand the force of gravity that will push them down. This evidence shows that the advantage of water plants and drawback of land plant. Reproduction Aquatic plants take advantage on reproduction by simple methods. Way of aquatic plants to reproduce the next generation is releasing pollen that can float on water surface and form spores to grow into new plants.Meanwhile, land plants cannot spread pollen or se eds like aquatic plants. Wind-pollinated plants are suggested way to generate pollen from one plant to others. Seed also require a protective case. Conclusion This essay briefly tells us the different between aquatic plants and terrestrial plants. They have their own advantages and disadvantages such as terrestrial plants require evolve of roots to absorb nutrient from deep ground; plants in water require a chamber to store the gas. The structure adapted to withstand gravity for terrestrial plants. How difference between the ways of reproduction.

Child Abuse and Neglect Essay

â€Å"Every year 3.3 million reports of child abuse are made in the United States involving nearly 6 million children (a report can include multiple children). The United States has the worst record in the industrialized nation – losing five children every day due to abuse-related deaths.† stated by Sara O’Meara. That’s a very depressing fact, especially because the United States has the worst record. That fact is solely based on the cases that were reported. Can you imagine all the ones that weren’t? There is so much information on this topic, but it seems that nothing is changing to stop child abuse and neglect. This is a huge problem even though there are many strategies to improve this issue it’s still not helping enough. Child abuse is a horrifying subject to bring talk about, but it needs to be approached. Child abuse and neglect has been going on for centuries. It came to be noticed in the early 1870’s by a young girl, Mary Ellen Wilson, who was being whipped by her foster mother. After her case went before a judge citizens formed the New York Society for the Prevention of Cruelty to Children. A child abuse came again in 1962 when people read an article in Journal of the American Medical Association. This article described the symptoms of child abuse and it stated that child abuse could be medically diagnosable. â€Å"Within ten years, every state had statutes known as â€Å"mandatory reporting† law. Mandatory reporting laws require certain professionals – doctors and teachers for example—to report to police suspected child abuse situations. A 1974 federal law further bolstered efforts to eliminate child abuse by funding programs to help individuals identify and report child abuse and to provide shelter and other protective services to victims.† Stated on the Department of Children and Families website child abuse is defined as â€Å"a non-accidental injury to a child which, regardless of motive, is inflicted or allowed to be inflicted by the person responsible for the child’s care, includes any injury which is at variance with the history given, maltreatment such as, but not limited to, malnutrition, sexual molestation, deprivation of necessities, emotional maltreatment or cruel punishment.† Physical Abuse is the most noticeable on a child because you can see it. Some examples are broken bones, fractures, bruises, cuts, burns, and more. Not all children will admit they’re being abused. Ways to tell that they are could be that the injuries are frequent, the child is afraid of touch, or seems to be afraid to go home. It’s much more difficult to tell is a child is being sexually abused or emotionally abused, but being abused in these aspects are just as heartbreaking and appalling. Children are being raped, not being fed properly, talked down too, being rejected of love, being left alone at a young age, and other awful things. It’s not only abuse that can happen to a child, but there is also neglect. There can be physical, educational, and emotional neglect that can occur in a child’s life. Some examples of physical neglect are when parents or guardians don’t get proper health care for their children or don’t watch their children with proper supervision. These factors can really harm a child as much as people don’t want to believe it. Educational neglect is when the child isn’t enrolled in school or if a parent or guardian doesn’t want to put their child in a special needs program even if they need to be in one. It’s understandable that some people don’t want to put their children in a special needs program because they’re embarrassed or think they can fix the child on their own. Well listen up parents, it’s known as neglect if the child isn’t helped in the proper way. Emotional neglect is extremely cruel because it’s when a parent doesn’t give the love a child needs to grow or allows a child to do drugs in the house, or drink underage. There are many examples I have left out in all three neglectful ways of being a parent or guardian because to be honest there is way too many to list. An extensive body of research provides promising and best practices on what works to improve child safety and well-being outcomes and reduce the occurrence of child abuse and neglect. These efforts are essential as child abuse and neglect have pervasive and long-lasting effects on children, their families, and the society. Department of Children and Families provide safety and services. They do professional investigations and appropriate evaluations on physical abuse, emotional neglect, sexual abuse, medical, or educational neglect. Please make sure to report child abuse or neglect as soon as possible because the life of this child is very important and your phone call could make a huge difference. After your report is complete, DCF begins their investigation within two hours of your call if there is a serious risk of physical harm to a child, and within three days for all other reports. Their number is 1-800-842-2288. Another good resource for providing help is American Academy of Pediatrics (AAP). â€Å"The AAP has a research program that helps to improve the methods of health care to children. It’s a professional membership organization of 60,000 primary care pediatricians, pediatric medical sub-specialists and pediatric surgical specialists. The mission of the American Academy of Pediatrics is to attain optimal physical, mental, and social health and well-being for all infants, children, adolescents and young adults. To accomplish this, AAP shall support the professional needs of its members. It has 1,800 pediatricians in the research program and it is the longest-running research programs in the U.S. AAP is looking out for the health care of all aged children and is a great resource to get children the health care they need.† There is also ways a person can help the abused or neglected child themselves before calling for professional help. It’s important to look into strategies on how to help an abused or neglected child and to also get the abuser the help that he/she needs to stop this cruelty. When you notice a child has been being abused or neglected a person can approach the child and ask them to explain their story. When the child tells their story try not to look horrified or shocked and don’t talk down about the abuser. If the child is not ready to tell their story don’t push the child to do so because it may drive them away. A child is not the only one who needs help when being abused, the abuser does also. The major reasons for physical and psychological mistreatment of children within the family often are parental feelings of isolation, stress, and frustration. Parents need to learn to cope with their feelings. Support groups through local community organizations often are helpful first steps to diminish some of the isolation or frustrations parents are feeling. People truly need to keep their eyes wide open and stop being oblivious to child abuse and neglect. As horrific it may seem the statistics show that 6 million children a year are being affected by child abuse and neglect. Please remember it’s not always easy to spot because it’s not just physical abuse that can happen to a child it’s so much more. Every type of abuse or neglect hurts whether it’s physical or not. Get in contact with Department of Children and Families or another child abuse and neglect group that you can contact if you suspect child abuse or neglect, it’s very important. Child abuse and neglect has been going on for centuries! Let’s try and stop it for happening to these innocent children!

Analyzing The Oregon Study In Regard To Medicaid For American Citizens

Analyzing The Oregon Study In Regard To Medicaid For American Citizens This article challenges the originally widely praised concept of the famous Oregon experiment; a study conducted in 2011 claiming that having Medicaid was significantly better than being uninsured, which directly refuted various studies claiming that individuals are no better or worse off with Medicaid than without it. The public response to its’ preliminary, flimsy, and uncertain results in 2011 was driven by media hype and premature over eagerness—headlines such as â€Å"A new, rigorous study from Oregon confirms that Medicaid does, indeed, save lives,† (Roy) and â€Å"What we found in a nutshell is that having Medicaid makes a big difference in peoples’ lives† (Roy) flooded front pages; the Oregon experiment had ignited national, growing faith in Obamacare that was previously unseen. The day prior to publishing of this article, May 1st 2013, the authors of the original Oregon study released their updated two year results— â€Å"Medicaid g enerated no significant improvement in measured physical health outcomes.† This article analyzes the staggering results, critiques the experimental methods used, and questions the $450 billion/year spent on a seemingly futile program. The structure of the Oregon study was centered around the comparison between the health outcomes of individuals enrolled in Medicaid, versus the health outcomes of the uninsured. The outcomes examined for comparison were levels of elevated blood pressure, high cholesterol, elevated HbA1c levels, and long-term cardiovascular risk (measured by Framingham scores). The main question the authors wanted to answer: Did Medicaid improve the health of its enrollees? Before analyzing the statistical data of the experiment, it is crucial to understand the flawed structural setup that introduced massive bias and even possibly skewed the results. The Medicaid population was partially self selected, making it an inaccurate representative sample of the common population. The Medicaid users were consciously and knowingly aware that they were receiving the benefits of Medicaid, and the uninsured were well aware that they were uninsured—this concept could potentially favor the Medicaid population due to prevalent bias. In much more accurate clinical trials, both the doctor and patient should be unaware whether the patient has received the placebo or the test drug in order to achieve an unbiased, accurate answer. The Oregon authors also only measured the baseline health status of the uninsured group, not the baselines of the Medicaid group. This massive flaw doesn’t allow for accurate results within the Medicaid group by offering no definiti ve method of comparison when analyzing the data. The process of creating the Medicaid group was also driven by massive bias. Of the 35,169 residents who â€Å"won† the lottery to gain Medicaid enrollment, only about 30% actually enrolled, and 60% of those selected out of the 30% physically filled out the forms to receive benefits. The 60% who signed up are clearly more likely to need the treatment and benefits compared to the other 40%, who didn’t bother to fill out paperwork. (Roy) Those who chose to enroll were therefore sicker and more in need of treatment; making them more likely to benefit from treatment than the control group, or the uninsured. The final element of bias introduced, and perhaps most significant, is how the state of Oregon individually manages their Medicaid program compared to the national average. In Oregon, Medicaid pays primary care physicians approximately 62% of what private insurers pay. Our national average pays 52%, and many blue states pa y well under 40%. (Roy) Because the state of Oregon pays their health care professionals more, their beneficiaries have better access to doctors; better access to doctors should lead to better health outcomes for beneficiaries than we’d likely see in other states, making the state of Oregon an unsuitable host for this experiment. As for the data, the authors found no statistically significant differences in elevated blood pressure, HbA1c levels, high cholesterol, or long-term cardiovascular risks between the insured and the uninsured. The sole, significant difference between the two groups in this study was the amount spent and the utilization of services. Medicaid patients spent an average of $1,172 more than the uninsured, with zero statistically supported data leading to better health outcomes. (Roy) These findings are extremely significant; the flaws within the setup of the experiment introduce extreme bias and inevitably lead to inaccurate data. I am convinced of the validity of this article due to the meticulous research, critique, and analyzation on the flaws of the Oregon experiment as a whole as conducted by the author. He raises a notable point that should be seriously considered by American citizens, government officials, and policy makers alike. With the heavy reliance on Medicaid expansion under Obamacare, this experiment questions the major flaws within the system in its entirety, making us ask ourselves: Is it worth it?

Right to Die Essay Example | Topics and Well Written Essays - 3250 words

Right to Die - Essay Example They are against organizations and people who believe that everyone has an intrinsic right and autonomy to choose life or death under any circumstances especially in the face of emotional and physical suffering. People who choose to end their lives under any circumstances have a choice of being euthanized in hospital settings or seek the help of physicians to commit suicide. Euthanasia is the compassionate killing of an individual painlessly. This service is obtainable for people who have terminal, painful and debilitating diseases or handicaps with death being the only hope for them. People who choose death can choose active euthanasia, refuse life prolonging treatments or choose to be assisted to commit suicide. The governing of these services is through various legal requirements including the patient’s state of mind and reasons why they choose to die. Active euthanasia is the deliberate act by a doctor to end a person’s life by use of lethal medicines; passive eutha nasia is the withdrawal of life saving treatments and nourishment that sustains life. Euthanasia is voluntary and must be requested by the patient orally or through written requests. Immediate family members or people bestowed with power of attorneys by patients may also request for the service if the patient is mentally incapacitated, clinically brain dead, or in a persistent vegetative state (PVS). There is persecution of doctors and physicians who administer euthanasia or assist patients who have chosen death over treatment by some sections of the society even in countries that have legalized euthanasia. Some have had their licenses revoked and further punished by jail terms without the consideration that euthanasia takes place on compassionate grounds. Background People are increasingly choosing to die, when medical conditions become unmanageable and they suffer too much emotional and physical pain. Communication for this choice is through both oral and written requests when one is fully competent. Alternatively, through pre- written wills by competent people who direct that they be put to death in the event that they lose their mental faculty due to disease or accidents. People who write advance directives may give instructions on what should be done in case a disease or accident makes them incompetent. Thus, they can refuse life prolonging treatments using life support machines or request for active euthanasia when their diseases make them incompetent, incapacitated or virtually dependent on people for survival. A person may choose death driven by the hate of helplessness and dependence that makes the quality of life poor. When in this state, many people refuse treatment, food and some attempt suicide where euthanasia is not legal. Where euthanasia is legal, it is often the moral responsibility of the family and patient’s physicians to heed the patients requests, upon meeting all legal requirements in which a person has the right to choose to die. Normally, it is only the patient’s doctors and close family members who may decide if the person’s wish to die has any merit, based on medical prognosis, emotional status, mental competence and degree of physical pain. People against the right to choose death believe that causing death on compassionate

Toll Holdings Essay Example | Topics and Well Written Essays - 1250 words

Toll Holdings - Essay Example Toll manages a holding company’s administrative affairs and offers management services to its subsidiaries. The company also assists the board with financial support and control services. The major function of Toll Holdings is to supervise the whole group and its legal structure, financial and equity structures, and tax planning activities. In addition, the organization also deals with other activities including policy making, strategic planning, and marketing, recruiting personnel for senior management positions, approving investment proposals and budgets, and making ongoing evaluation of the group’s overall performance. Toll Holdings is one of the leading providers of integrated logistics services in the Asian region. Some of the principle activities of the company include freight forwarding services, temperature controlled transport service, container storage, warehousing and distribution, vehicle transport and distribution, wharf cartage, large scale liquid transpor tation, and contract distribution services (Toll Holdings Limited). Toll was founded by Albert Toll in Newcastle in 1888. For a long period after the foundation, the company mainly engaged in the transport of goods, especially coal, using horse and cart. Toll was sold to National Mineral Limited following the death of its founder, Albert Toll. Over the 1960, the company transported goods for diversified mining and manufacturing activities and hence the organization became the part of Peko Wallsend Group (Bidder’s statement). After two decades, the company was renamed as Toll Transport in 1985. In the next year, a management buyout team under the leadership of Paul Little and Peter Rowsthorn took over the Toll Transport. This management buyout can be considered as a milestone in the corporate history of Toll Holdings because the company grew dramatically since this buyout. Many of the innovative ideas put forward by Little and Rowsthorn benefited Toll to obtain a competitive edge

Megacities of Asia-Korea Assignment Example | Topics and Well Written Essays - 250 words

Megacities of Asia-Korea - Assignment Example clock to also eliminate competition because with the increasing growth of technology in the country, business is bound to get better and competition steeper. Profits will also increase as everyone will be scrambling to get the latest technology and devices. Yes it is. This is so because with the increase in technology development and technological devices in Korea, the market will need to expand internationally. This therefore means that people in other nations will get the latest in technology same as the Koreans and in large quantities as the production will be a lot in Korea (Dong-hyung, 2005). The prices of the other technology which had previously enjoyed having competitive advantage as well as some form of monopoly will have to reduce their prices meaning many people will be able to afford to stay connected at a cheaper cost and at a faster rate than before. Some like the marketers may not see this as an advantage but they are few and the consumers who are many have the last say and they are always right as the saying

Environmental Studies Essay Example | Topics and Well Written Essays - 1500 words - 1

Environmental Studies - Essay Example Bio-centrism extends inherent value to all animals. This system dictates that human beings are equal to other living things. This ethical viewpoint gives all living things an equal platform, and at the same time reduces chances of exploitation. If this ethical viewpoint was followed by all human beings, then the world would be a better place for all. More over, human beings would not be dealing with the negative effects of pollution, and environmental degradation. While this idea is very noble, there is a perception that it is not practical after all. In other words, bio-spherical egalitarianism is hypothetical in nature and lacks any practical application. The other major weakness of this ethical viewpoint is that it disregards the environment in favor of the living things. If a human being is faced with a conflict between preserving the environment and living things, then they would rather favor the living things. In addition, biocentrism emphasizes on individualism, hence neglecti ng collective entities such as the ecosystem (Reichmann 45). Lastly, biocentrism suggests that there are limits to what humans can do with the environment (Agar 56). This goes against what is universally acceptable, and is very unrealistic. Taking such an unrealistic stance encourages human beings to become even more destructive. Based on this information, our conservation efforts need to be balanced, and human beings need to be accorded a higher status compared to other living things. Unlike other living creatures, human beings have the capacity to take care of the ecosystem and address the challenges facing the environment. If the conservation efforts are modeled according to this system, then human beings will be unable to exploit the environment. On the other hand, utilitarian conservation asserts that resources should be used for the greater good and for the greatest number. This approach

Research Paper PII Essay Example | Topics and Well Written Essays - 1000 words

Research Paper PII - Essay Example Cyber criminals use numerous technologies in forcing entrance into personal accounts thus obtaining valuable personal information most of which have financial value. It thus becomes prudent for users to understand the technologies effectively thus employing appropriate technology and measures to curb the spread of such costly vises. In order to cushion themselves from such risks, users must ensure to keep their personal information secure in both online and offline platforms. Online platforms refer to the platforms found on the internet. People often store their personal information on the cyber space on such media as emails, social media among other types of online accounts (Fafinski, 2009). Offline platforms on the other hand refer to the use of digital technology in storing data without necessarily connecting to the internet. Such media as smart phones, computers and media players have digital storage spaces. Storing data on such platforms do not require any internet connection but the information stored therein face eminent risk of destruction and unauthorized access features that require effective management in order to prevent. Disclosing personal information online is often the main cause of such loses. This implies that users of such technologies must use the technologies cautiously. Among the scenarios that often require disclosure of such information, include online shopping, online games, online competitions and subscribing to the numerous online services. Using such services therefor3e require extreme caution. In order to prevent the loss of personal information while taking part in such important online activities, users must always investigate the authenticity of both the services and the service providers. Users must take care and engage only the legitimate companies. Engaging legitimate companies and understanding their terms and conditions are important since it becomes possible to investigate cases of loss of personal information.

Truman's Doctrine Containing Soviet Expansion Essay

Truman's Doctrine Containing Soviet Expansion - Essay Example The relations between Soviet Union and the United States were driven by an interaction of socio-economic, political and ideological differences which led to the deterioration of relationships between the two superpowers of the world. The alliance between the two countries was purely strategic because there was a remarkable difference between the ideologies followed by the two countries. USA was the flag bearer of Capitalism whereas USSR was the country who gave birth to the communist ideology so a clash of interest always existed between the two nations leading to an eternal distrust (Kegley & Blanton, 2011). During the War, the Nazi forces in France, Italy and lower countries of Europe were defeated by the US and British forces whereas the Russian forces defeated the Nazis in Germany and Eastern Europe. The Soviet army continued to occupy the Eastern European states during the wartime and the US or the other Western powers were not in a position to do anything about it at that time. Communist governments were imposed on the Eastern European countries by USSR and Stalin started controlling these states directly and made no secret of it during the various postwar conferences. Germany was also divided into four zones controlled by USSR, USA, Britain and France. USSR considered Germany as a threat to its Communist state because of the past experiences and did not want to create a strong Germany therefore it continued to weaken Eastern Europe by taking equipment and materials (Sulzberger, 1985). The Soviet leadership was afraid of the rapid improvement in the lifestyle of people in the capitalist nations and feared that the expanding capitalism will pose a threat to the communist ideology. As a counter policy USSR started imposing communist governments in the countries controlled by the USSR after the war and communism took hold of most of the Eastern Europe and a few countries in the Far East. Harry S. Truman became the 33rd President of the United States after th e death of Franklin Roosevelt in 1945. Truman had to face a lot of challenges at the very beginning of his days in the office of the President of US and he managed to devise some very efficient policies to put an end to a number of internal and external crises (McCullough, 2003). Truman’s days in the office were marked by the end of the Second World War and he soon became aware of the expansionist expeditions of the Soviet Union. He considered the expansion of the USSR and the conversion of a considerable number of countries to communism a threat to the global peace, security and freedom. Truman set forth a policy in 1947 which clearly stated that the US will give economic and military aid to the countries which were under a threat of falling into the Soviet sphere. In one of his speeches he stated that US would support Greece and Turkey with economic and military aid to prevent USSR to establish a communist government in these countries. This policy of containing the expansi on of communism in the world was later termed as Truman’s Doctrine (Calvocressi, 2001). Truman clearly stated the objectives of the Doctrine and made it part of the foreign policy of the United States, in fact the various important decisions of future like the Marshall Plan and the creation of the NATO were also based on the principles laid in the Truman’s Doctrine. The purpose of the doctrine was to support free